2025 (8) TMI 228

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....petitioner seeks to challenge the audit observation dated 13th January, 2025 which are annexed and marked annexure P-5 to the instant writ petition on the ground that the said issue has already been decided by the State authorities and having regard to the provisions contained in Section 6(2)(b) of the WBGST/CGST Act, 2017(hereinafter referred to as the said Act), the concerned respondents are restrained from initiating any proceeding against the petitioner on the same subject matter. 3. Mr. Das learned advocate appearing in support of the aforesaid writ petition has drawn the attention of this Court to the order dated 30th March, 2024 passed under Section 73 of the said Act in respect of the financial year 2018-2019. He has also drawn the....

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.... of the said Act. As such the contention of the petitioner at this stage is entirely premature. In any event, it is submitted that the audit proceedings have been initiated with the sanction of the Statute. There is no irregularity in initiating the same. 5. Mr. Siddiqui, learned AGP who appears on behalf of the State would submit that the State has already proceeded against the registered tax payer in accordance with law. There is no irregularity in this regard. 6. Having heard learned advocates appearing for the respective parties, the one of the questions that falls for consideration in the present petition is whether the central authorities including the respondent No. 1 had proceeded in violation of the provisions contained in Sectio....

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.... payment of taxes. The other order referred to by the petitioner under Section 73 dated 24th April, 2024, for the tax period of 2018-2019, 2019-2020, 2020-2021, 2021-2022 issued by the Central Authorities is based on an above show-cause dated 19th December, 2023. The petitioner has, however, conspicuously chosen not to annex the audit observation. On perusal of the order impugned it would demonstrate that the order proceeds on basis of audit observations of suppression of taxable value and mismatch unreconciled gross turnover of the petitioner and on the basis thereof, an order was passed. 8. I, however, find that notwithstanding the aforesaid audit observation and the consequential adjudication under Section 73 by falling back of Section ....